Consolidated Sales Tax Returns
If you file South Carolina Sales Tax Returns for a business with two or more locations, consider using our Consolidated Sales Tax Return option. In one file, you can report the information normally submitted on the State Sales and Use Tax Return (ST-3) and Schedule for Local Taxes (ST-389), for all locations of your business.
If you have multiple businesses, you must use a separate Consolidated Sales Tax Return for each business and its multiple locations.
You must apply before you can use this option. After approval, you will receive access to the Consolidated Sales Tax Return on your MyDORWAY account. Then, you'll submit your monthly returns using the prefilled .xlsx file provided on MyDORWAY.
Learn more: Consolidated Sales Tax Return Program Guide >
Getting started
To apply, complete the
Consolidated Sales Tax Return Participation Application and email it to
ConsolidatedSalesTax@dor.sc.gov. We will email you when your application is processed.
Make sure you're prepared! You must have a
MyDORWAY account with Owner or Tax Account Manager account access for all Sales Tax accounts that will be included in your return.
After I’ve been approved, how do I complete a Consolidated Sales Tax Return on MyDORWAY?
Get started by logging into your MyDORWAY account. On the
More tab, click
File a Consolidated Sales Tax Return, located under
Payments & Returns. For step-by-step instructions, see page 3 of the
Consolidated Sales Tax Return Program Guide.
I file Sales Taxes quarterly. Am I eligible to use the Consolidated Sales Tax Return?
Once I am approved as a Consolidated Sales Tax Return filer, am I required to use that filing option?
No. Being approved means that you have access to the Consolidated Sales Tax Return, but it doesn’t prevent you from using other filing methods.
Taxpayers with a South Carolina Sales Tax liability of $15,000 or more per filing period must file and pay electronically.
Can I upload more than one file? Our business has many locations, and we need to send more than one file to report them all.
No, you can only upload one Consolidated Sales Tax Return per filing period. You can submit up to 10,000 lines of data if you have multiple locations reporting multiple Local Sales Taxes. If you believe your upload file will exceed 10,000 lines of data, please contact us at 803-898-5970 or
ConsolidatedSalesTax@dor.sc.gov.
Can I file returns for my other tax accounts (such as Solid Waste or Accommodations Tax) using the Consolidated Sales Tax Return?
No. The Consolidated Sales Tax Return is only available for reporting return information that would normally be reported on the State Sales and Use Tax Return (ST-3) and Schedule for Local Taxes (ST-389).
What software should I use to create my Consolidated Sales Tax Return file?
The Consolidated Sales Tax Return only accepts files inn .xlsx format. Use the template available on MyDORWAY. The template is pre-filled with the location information for your business and is updated monthly to include your most up-to-date list of locations. Use Microsoft Excel or a similar program that creates .xlsx files to complete your Consolidated Sales Tax Return.
Can I create my own Consolidated Sales Tax Return file to upload?
No, to ensure proper formatting use the template provided on MyDORWAY.
How should I name my return file?
Name your file with your company name followed by the period covered (for example, SCDORJan2020.xlsx). Do not include spaces or special characters.
What information will I need to file a Consolidated Sales Tax Return?
You will need the following information for each location for the month:
- Gross proceeds of sales/rentals and withdrawals of inventory for own use
- Out-of-state purchases subject to Use Tax
- Total amount of State and Local deductions
- Net taxable sales and purchases
- Net taxable sales subject to Local Sales Taxes
Can I change the reporting file layout to match how my business’s accounting system reports Sales Tax information?
No, you cannot alter the reporting file layout. Do not add, subtract, or rearrange columns. Doing so will result in errors that will prevent you from uploading your file successfully.
Should I separate data with blank rows?
No. Do not include blank rows on your Excel file. Each location’s data should be reported on its own row, but do not separate locations using blank rows. Any information entered below a blank row will not be reported to the SCDOR when the file is validated.
How do I pay my Sales Tax due if I file a Consolidated Sales Tax Return?
As you are completing your Consolidated Sales Tax Return on MyDORWAY, the amount of State and Local Sales Tax due will be calculated. When you finish filing, you can click the
Pay button on the confirmation screen to pay your tax due. MyDORWAY accepts ACH debit and credit card payments.
Taxpayers with a South Carolina Sales Tax liability of $15,000 or more per filing period must file and pay electronically.
What do I do if I receive an error code when uploading my file?
See page 8 of the
Consolidated Sales Tax Return Program Guide for an explanation of each error code. Make the appropriate changes to your .xlsx file and save over the old file before attempting to upload it again.
If you receive an error code, you must re-submit the entire file after fixing each error. You can attempt to upload your file as many times as it takes to submit an error-free file.
I need to edit the file I uploaded and submitted. What should I do?
You have until 5:00 p.m. EST on the day you completed your Consolidated Sales Tax Return to edit or delete the file. Log into MyDORWAY and click the
Submissions tab. Click on the file you want to change. Under the
I Want To menu, you’ll see options to
Edit Submission or
Delete Submission.
After 5:00 p.m. EST, you will not be able to edit or delete your file, and you will need to amend each return individually on MyDORWAY.
Can I still claim a Sales Tax discount if I file a Consolidated Sales Tax Return?
Yes. The default discount amount available for each return will be displayed. Click the
Discount Override checkbox to change the amount of discount applied to each account.
Do I have to use my full available discount each time I file a Consolidated Sales Tax Return?
No. After you successfully upload your file, discount information will be displayed. Click the
Discount Override checkbox to change the discount amount applied to each account.
How do I know which Local Taxes I am required to report for each location?
Each location’s mandated Local Taxes are provided on the Excel file template that you download from MyDORWAY. You will need to add information for any counties/municipalities where you make deliveries. Learn more on page 5 of the
Consolidated Sales Tax Return Program Guide.
If your business adds new locations, you can request an updated list of accounts by contacting us at 803-898-5970 or
ConsolidatedSalesTax@dor.sc.gov.
Where can I find the Municipality Codes used to report Local Tax?
After you apply, your confirmation email will include a list of all open accounts along with required Local Taxes and Municipality Codes based your locations.
Your consolidated return must include the name and four-digit code of each county/municipality where locations make sales and deliveries. Find Municipal and County Numerical Codes in the
ST-604, which is also included on page 10 of the
Consolidated Sales Tax Return Program Guide.
Where can I find the Deduction Codes used to report State and Local Tax deductions?
